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When recording a debit entry into a journal you must always list the debit first. The credit needs to be second and should always be indented.
a journal entry must include atleast one debit and one credit account to be a legal journal entry.
journal entries can be undone by reversing the original entries by credit the debit account and debit the credit account.
Debit Cash Credit Sales
Parent company journal entry Debit cash | Credit accounts payable - rent Holding company journal entry Debit accounts receivable - rent | Credit cash
[Debit] Cash [Credit] Donation
Debit Expense Credit Bank
[Debit] Dividend [Credit] Cash
debit cash credit bank
[Debit] Cash [Credit] Donations
You record he credit entry for transaction (a) 5/1 in the journal as
Accounting: A journal entry that has more than one debit or credit value